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Free Enrolled Agent Exam study guide & practice questions ↗Exam facts & prep options
Special Enrollment Examination
Three-part examination for candidates seeking Enrolled Agent status.
Official exam siteJump to prep options ↓
Questions100 per part; 85 scored and 15 unscored
Testing time3 hours 30 minutes per part
ScoringA scaled score of 500 is required to pass each part
Exam fee$317 per part
Prep options
Study resources for Enrolled Agent Exam
Independent prep
Courses and study resources
Exam overview
What to know before choosing your prep
- Who runs it
- IRS
- Category
- Tax Practice
- Current version
- 2026–2027 SEE testing cycle
- Where it applies
- United States — national
- Exam languages
- English
- Score scale
- 200–800
- Testing provider
- PSI Services
- Format
- Computer-based testing at a PSI center or by remote proctoring
- Remote testing
- Available
Exam structure
Three separately scheduled parts: Individuals; Businesses; and Representation, Practices and Procedures.
Eligibility
Obtain an active Preparer Tax Identification Number; pass all three parts within three years unless eligible for an IRS waiver
Retake policy
Maximum four attempts per part during the July 1, 2026–February 28, 2027 testing window.